2011 No. 1795
Excise
The Beer (Amendment) Regulations 2011
Made 20th July 2011
Laid before Parliament 21st July 2011
Coming into force 1st October 2011

The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by sections 93(1)(d), (e), (2)(d), (g), (h), (l), (3) and (4), 118A(1) and (2) and section 127A of the Customs and Excise Management Act 1979, sections 2(3), (3A) and (4), 41A(1),(2) and (7), 49(1)(a), (b), (c), (d), (e), (f), (g), (h) and (2) of the Alcoholic Liquor Duties Act 1979, and sections 1 and 2 of the Finance (No. 2) Act 1992, make the following regulations:
1979 c. 2; section 1(1) defines “the Commissioners”; the definition of “the Commissioners” was substituted by the Commissioners for Revenue and Customs Act 2005 (c. 11), Schedule 4, paragraph 22(b); section 93(2)(g) was substituted, and section 93(2)(h) and (l), and the final paragraph of section 93(2) were inserted, by the Finance Act 1986 (c. 41), Schedule 3, paragraphs 4 and 5; section 93(2)(g) and section 93(3) were amended by the Finance (No. 2) Act 1992 (c. 48), Schedule 2, paragraph 2; section 118A was inserted by the Finance Act 1991 (c. 31), Schedule 5 and amended by the Finance (No. 3) Act 2010 (c. 33), Schedule 13, paragraph 1; section 127A was inserted by the Finance Act 1983 (c. 28), section 6 and amended by the Finance (No. 2) Act 1992, Schedule 1, paragraph 7.
1979 c. 4; section 2 was substituted by article 6 of the Alcoholic Liquors (Amendment of Enactments Relating to Strength and to Units of Measurement) Order 1979 S.I. 1979/241; section 2(3A) was inserted by the Finance Act 1981 (c. 35), Schedule 8, paragraph 10, and amended by the Finance Act 1991, Schedule 2, paragraph 3 and the Finance Act 1997 (c. 16), section 5(3); section 41A was inserted by the Finance Act 1991, section 7(2) and section 41A(7) was amended by the Finance (No. 2) Act 1992, Schedule 18, Part I; section 49 was substituted by the Finance Act 1991, Schedule 2, paragraph 14; section 49(1)(e) was substituted by the Finance (No. 2) Act 1992, Schedule 1, paragraph 11 and section 49(1) was amended by the Finance Act 2011 (c. 11), Schedule 1, paragraph 11; section 4(3) of the Alcoholic Liquor Duties Act 1979 provides for “the Commissioners” to have the same meaning in that Act as in the Customs and Excise Management Act 1979 (c. 2).
1992 c. 48; section 1(7) and section 2(5) define “the Commissioners” as “the Commissioners of Customs and Excise”. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5 of the Commissioners for Revenue and Customs Act 2005. Section 50(1) of that Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs; section 2 was amended by the Finance Act 1998 (c. 36), Schedule 2, paragraph 6.